Pennsylvania § 9613 - Penalty and interest for failure to report or pay tax.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 9613 — Penalty and interest for failure to report or pay tax., with citation guidance and answers to common questions.
§ 9613. Penalty and interest for failure to report or pay tax.
When any motor carrier fails to file a report and pay the tax within the time prescribed by this chapter for the filing and payment thereof, he shall pay as a penalty for each failure to file or to pay on or before the prescribed date a sum equivalent to 10% of the tax or $50, whichever is greater. In addition to this penalty, any unpaid tax shall bear interest at the rate of 1% per month or fraction thereof until the tax is paid. The penalties and interest charges imposed shall be paid to the department in addition to the tax due.
(Dec. 20, 1995, P.L.669, No.75, eff. Jan. 1, 1996)
Cross References. Section 9613 is referred to in section 9614 of this title.
Source: official Pennsylvania text · Last verified 2026-08-27
Frequently Asked Questions About Pennsylvania § 9613
What does Pennsylvania Consolidated Statutes § 9613 cover?
Section 9613 ("Penalty and interest for failure to report or pay tax.") is part of the Pennsylvania Consolidated Statutes, the codified statutory law of Pennsylvania. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Pennsylvania § 9613?
A common citation format is "Pennsylvania Consolidated Statutes § 9613" (Pennsylvania). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Pennsylvania law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Pennsylvania official source linked on this page or consult a licensed Pennsylvania attorney.
How does Pennsylvania § 9613 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Pennsylvania can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Pennsylvania.